A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES

Previous studies have shown that the course ‘Accounting Theory’ is offered in initial,undergraduate-level, intermediate and advanced courses in Brazil. In this context, theobjective of this study consists of a collation of the perceptions of Accounting Theoryprofe...

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Autores principales:	Leila Chaves Cunha, Altair Borgert, Flávia Renata de Souza, Fernando Richartz
Formato:	article
Lenguaje:	ES PT
Publicado:	Universidade Federal de Santa Catarina 2017
Materias:	accounting theory ufsc udesc Education (General) L7-991 Special aspects of education LC8-6691
Acceso en línea:	https://doaj.org/article/7b31fceaa5184d4d8a46cf230f5a2b0c
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spelling	oai:doaj.org-article:7b31fceaa5184d4d8a46cf230f5a2b0c2021-11-11T15:49:48ZA DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES1983-4535https://doaj.org/article/7b31fceaa5184d4d8a46cf230f5a2b0c2017-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=319353448010https://doaj.org/toc/1983-4535Previous studies have shown that the course ‘Accounting Theory’ is offered in initial,undergraduate-level, intermediate and advanced courses in Brazil. In this context, theobjective of this study consists of a collation of the perceptions of Accounting Theoryprofessors and students-whether having already completed or currently enrolled in the course-in the UDESC and UFSC higher education institutions, for the purpose of comparison. Inorder to achieve this, two questionnaires were compiled: the first provided to professors thatteach the course, and another remitted to students of the same. Following the application ofthese questionnaires, the results of the study show that lecture-type courses are of preferencein the cases of the UDESC and UFSC alike. Additionally, approximately 45% of the UDESCstudents responding to the questionnaire stated that they did not have any difficulty keepingpace with the course, while in regard to the UFSC just 12% reported the same. The study alsofound that 85% of the UDESC students in the sample believe that the course is offered at theadequate point in the accounting major; approximately 41% of UFSC students questionedresponded similarly. Further, the results show that, in the opinion of the professors inquestion, the content covered in Accounting Theory significantly contributes to theteaching/learning process in subsequent courses. With these findings in mind, it can beconcluded that the topics addressed in the Accounting Theory subject support thedevelopment of those covered in succeeding courses.Leila Chaves CunhaAltair BorgertFlávia Renata de SouzaFernando RichartzUniversidade Federal de Santa Catarinaarticleaccounting theoryufscudescEducation (General)L7-991Special aspects of educationLC8-6691ESPTRevista Gestão Universitária na América Latina , Vol 10, Iss 3, Pp 182-203 (2017)
institution	DOAJ
collection	DOAJ
language	ES PT
topic	accounting theory ufsc udesc Education (General) L7-991 Special aspects of education LC8-6691
spellingShingle	accounting theory ufsc udesc Education (General) L7-991 Special aspects of education LC8-6691 Leila Chaves Cunha Altair Borgert Flávia Renata de Souza Fernando Richartz A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES
description	Previous studies have shown that the course ‘Accounting Theory’ is offered in initial,undergraduate-level, intermediate and advanced courses in Brazil. In this context, theobjective of this study consists of a collation of the perceptions of Accounting Theoryprofessors and students-whether having already completed or currently enrolled in the course-in the UDESC and UFSC higher education institutions, for the purpose of comparison. Inorder to achieve this, two questionnaires were compiled: the first provided to professors thatteach the course, and another remitted to students of the same. Following the application ofthese questionnaires, the results of the study show that lecture-type courses are of preferencein the cases of the UDESC and UFSC alike. Additionally, approximately 45% of the UDESCstudents responding to the questionnaire stated that they did not have any difficulty keepingpace with the course, while in regard to the UFSC just 12% reported the same. The study alsofound that 85% of the UDESC students in the sample believe that the course is offered at theadequate point in the accounting major; approximately 41% of UFSC students questionedresponded similarly. Further, the results show that, in the opinion of the professors inquestion, the content covered in Accounting Theory significantly contributes to theteaching/learning process in subsequent courses. With these findings in mind, it can beconcluded that the topics addressed in the Accounting Theory subject support thedevelopment of those covered in succeeding courses.
format	article
author	Leila Chaves Cunha Altair Borgert Flávia Renata de Souza Fernando Richartz
author_facet	Leila Chaves Cunha Altair Borgert Flávia Renata de Souza Fernando Richartz
author_sort	Leila Chaves Cunha
title	A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES
title_short	A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES
title_full	A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES
title_fullStr	A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES
title_full_unstemmed	A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES
title_sort	disciplina teoria da contabilidade em cursos de graduação: percepção de alunose professores
publisher	Universidade Federal de Santa Catarina
publishDate	2017
url	https://doaj.org/article/7b31fceaa5184d4d8a46cf230f5a2b0c
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A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES

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